Module 18 min858 wordsFree — no account
A default regime, two thresholds
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Simplified VAT regime (F23566, checked 21 February 2026): thresholds of 85 000 € and 945 000 € for trade, catering and accommodation, of 37 500 € and 286 000 € for other services; tolerance thresholds of 1 040 000 € and 323 000 €; VAT due for year N-1 must be below 15 000 €; where exceeded, move to the normal regime from 1 January of the following year; where a tolerance threshold is exceeded, retroactive move — verified on September 11, 2026
- impots.gouv.fr — VAT tax regimes (modified 21 May 2026): simplified regime between 85 000 € and 840 000 € for sales and accommodation, between 37 500 € and 254 000 € for services, thresholds excluding VAT applicable from 1 January 2025; VAT due below 15 000 €; exclusion of construction works of new building businesses for the start-up year and the following year — verified on September 11, 2026
- BOFiP BOI-TVA-DECLA-20-20-30-10 — Scope of the simplified regime: taxpayers whose turnover does not exceed the limits of 1° and 2° of article L. 162-4 of the CIBS and whose tax payable for the previous year does not exceed 15 000 €; taxpayers under the basic exemption who opted to pay VAT — verified on September 11, 2026
- impots.gouv.fr — VAT credit refund: the mini-normal regime is an option for the normal VAT regime, with quarterly or monthly CA3 returns, while remaining under the simplified regime for the taxation of profits — verified on September 11, 2026
Contents linked from this module
- Benefiting from the basic VAT exemption
The thresholds for entering VAT, their tolerance thresholds and leaving the exemption.
- VAT calculator
Move from net to gross of VAT, and estimate the net VAT of a period.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.